Academics
-
Schools
- School of Law
- School of Business Administration
- School of Accounting
- School of Finance
- School of Economics
- School of Public Finance and Taxation
- School of Humanities and Communication
- School of Information Science
- School of Public Administration
- School of Art and Design
- School of Foreign Studies
- School of Geography and Tourism
- School of Statistics and Mathematics
- School of Greater Bay Area Film and Television Industry
- International School
- International Business School
- Cultural Creativity and Tourism School
- School of Digital Economy
- Undergraduate Education
- Postgraduate Education
础耻诲颈迟颈苍驳（滨）
Release Date: 2017-09-221. Basic Course Information
Course Code：029403
Course Name：础耻诲颈迟颈苍驳（滨）
Course Type：Specialty Course
笔别谤颈辞诲蝉：48
颁谤别诲颈迟蝉：3
Target Students：Undergraduates Majoring in Certified Public Accountant
础蝉蝉别蝉蝉尘别苍迟：Examination
Preparatory Course：Intermediate Financial Accounting, Advanced Financial Accounting, Financial Management
2. Brief Course Introduction
On the basis of mastering Financial Accounting, this course introduces the basic conceptions, principles, methods and procedure of modern audit, mainly including the history of audit development, the conceptions of audit and its function and objective. It also tells about the class of audit, the criterion of audit, the crisis of the audit and emphasis of audit, the audit evidence, the audit methods and audit procedure, internal controlling system and the conceptions of compliance test and the substantiality test, etc., and will also tell how to edit the manuscript of audit working papers and the concrete edition of audit report etc.